If you heater has a hot surface ignitor you will not hear any sparking noise. Use a flash light and look into where the burners first start. Look to see if you can find a black carpon looking post sticking up into where the flame should be, if it is there that is the ignitor. If you find it look to see if you see a crack in one of the post, it may just be some white that has formed on the ignitor. If you find this it means that you ignitor is bad and needs replacing. There is a test post on the circuit board with instructions on the bottom door. Read on how to perform a run through test, this way everything that is suppose to come on except the gas, If the ignitor comes on during the test you will see a bright glow in the furnace burner area, this will mean the ignitor is good.And the problem is somewhere else.
Let me know what you find.